haku: @freeterm manipulation / yhteensä: 8
viite: 2 / 8
Tekijä:Bouwens, J.
Kroos, P.
Otsikko:Target ratcheting and effort reduction
Lehti:Journal of Accounting & Economics
2011 : FEB, VOL. 51: 1-2, p. 171-185
Asiasana:retail industry
Vapaa asiasana:target setting
ratchet effects
real economic activities
Tiivistelmä:The article examines how retail store managers reduce their sales activity in response to target ratcheting. It is found that managers with favourable sales performance in the first three quarters reduce their sales activity in the final quarter as well as that managers who engage in sales reducing activities enhance their likelihood of meeting their next-year sales target, which is based on their current sales. It is argues that managers who reduce their sales activity in the final quarter are more likely to beat their next-year sales targets than managers who refrain from reducing their final-quarter sales.
SCIMA tietueen numero: 274071
lisää koriin